1. (a) Audit requirements. A non-federal entity that expends $750,000 or more in federal awards during a fiscal year must complete a single audit or a program specific audit, per Section 7502(a)(1) and (a)(3) of Title 31 of the United States Code (31 U.S.C. § 7502(a)(1) and (a)(3)) and Section 200.501 of Title 2 of the Code of Federal Regulations.

2. (b) Oklahoma Human Services (OKDHS) responsibilities. When OKDHS operates as a federal award pass-through entity, per 31 U.S.C. § 7502(f)(2), OKDHS must:

   1. (1) provide its federal award subrecipients with the federal requirements that govern the award's use and the program name and any identifying numbers from which such assistance is derived;
   2. (2) supply the OKDHS Office of Inspector General with an updated list of all subrecipients quarterly;
   3. (3) monitor the award's use through site visits, limited scope inspections, and other means;
   4. (4) review the audits to ensure prompt and appropriate corrective action occurred with respect to audit findings; and
   5. (5) require each subrecipient to allow any OKDHS independent auditor access to the subrecipient's records and financial statements.

Added at 40 Ok Reg 987, eff 9-15-23